What tax does the property company need to pay?

Property companies generally need to pay the following taxes and fees:

1, business tax;

2. Urban construction tax;

3, education surcharge and withholding personal income tax.

The fees charged by the property management company belong to the business tax category, and are paid at 5% of the operating income, 7% of the urban maintenance and construction tax, and 3% of the education surcharge. The time when the obligation to pay business tax occurs is the day when the evidence of claiming business income is obtained.

Provisional Regulations of the People's Republic of China on Business Tax

Article 9

Taxpayers engaged in tax exemption or reduction projects shall separately account for the turnover of tax exemption or reduction projects; If the turnover is not accounted for separately, no tax reduction or exemption may be granted. Article 10

Taxpayers whose turnover does not reach the business tax threshold stipulated by the competent departments of finance and taxation of the State Council shall be exempted from business tax; If it reaches the threshold, the business tax shall be calculated and paid in full in accordance with the provisions of these regulations. Article 11

Business tax withholding agent:

(1) If an overseas China person, unit or individual provides taxable services, transfers intangible assets or sells real estate in China, and has no business organization in China, his domestic agent shall be the withholding agent; If there is no agent in China, the transferee or the buyer shall be the withholding agent.

(2) Other withholding agents as stipulated by the competent departments of finance and taxation of the State Council.